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Frequently Asked Questions Retirement

2) You can elect to have a duplicate mailed to you or you can view/print the form.

3) At the Request for Duplicate Form 1099-R window, select View or Print (bottom of the window)

4) Select the year for which you want a 1099R and

5) Select view pdf. The 1099-R will open in a new window, as a pdf. If you want to print the 1099R, select File from the new window, scroll down and select Print.

You can print current year and two previous years 1099R at Services Online.

Note: If you don’t have a claim number and password for Services OnLine, you can email retire@opm.gov or call Retirement Information office at 1-888-767-6738 for a duplicate copy of your 1099R. You will need your CSA or CSF number (or Social Security Number) and date of birth. Make sure your mailing address is correct!

Your retirement contributions are shown on the 1099R form we send you each January for tax filing purposes.

You can find information about computing the taxable portion of your annuity by going to IRS Publication 721 (Tax Guide to U.S. Civil Service Retirement Benefits) on the Internal Revenue Service website. Search for Publication 721 and refer to “Part II Rules for Retirees”. You will find detailed information for disability and non-disability retirees, along with worksheets for computing the taxable portion.

If your non-disability annuity started on/after July 2, 1986, a portion of each annuity payment is taxable and a portion is considered a tax-free recovery of your contributions to the retirement fund. If you retired under the disability provision, the disability annuity you receive from CSRS or FERS is taxable as wages until you reach minimum retirement age. Your retirement contributions are shown on the 1099R form we send you each January for tax filing purposes.

In most cases, as soon as we get all of your retirement records, we provide
interim payments. These payments represent a portion of your final benefit and
are usually made on the first business day of each month. We try to provide you
with income until we finish processing your application.

It may take up to eight weeks to process a withdrawal after all properly
completed withdrawal forms and separation data have been received by the TSP
Service Office. Further, the TSP Service Office cannot process a withdrawal
election until they receive an Employee Data Record from your payroll office
indicating that you have separated.

An unpaid TSP loan may delay disbursement of the TSP account balance.

Your employer will provide you with information about your withdrawal options
and the option to keep your money in the TSP. If you choose not to withdraw
your funds, in the event of your death the TSP Service Office would pay the
funds based on your written designation form on file. If you have not completed
a designation form, payment would be made to your survivors as follows:

Widow or widower.

If none of the above, child or children and descendants of deceased children
by representation.

If none of the above, retiree's parents or to the surviving parent.

If none of the above, the executor or administrator of the retiree's estate.

If none of the above, to any other of the retiree's next of kin who is
entitled under the laws of the state in which the retiree resided at death.

If you have not already done so, you should choose your exact retirement
date. Afterwards, your benefit can be estimated based on the exact date.

The best place to obtain assistance is your agency's local personnel service
center. They can provide personalized assistance and they have your employment
records. They will provide you with information on when your benefit payments
can begin based on your proposed retirement date. You will also find out how
this date affects factors used to determine the amount of your retirement
benefit, such as your length of service, high-3 average salary, and the
proration of cost-of-living adjustments.

The basic Civil Service Retirement System (CSRS) annuity cannot exceed 80
percent of your high-3 average
salary, excluding your unused sick leave. Generally, you reach the 80
percent limitation when you have 41 years and 11 months of service, not
including accumulated sick leave. Fewer years of service may result in a
computation that produces the maximum benefit under special computation formulas
such as for law enforcement personnel.

Your service beyond the years which provides the maximum benefit will not be
used to compute your annuity. Instead, we will automatically refund the
retirement contributions you made during those years. Interest is paid on this
refund payment at the rate of three percent per year, compounded annually. You
can use the refund to purchase additional annuity, as if the contributions and
interest are voluntary
contributions.

However, if you have federal civilian employment periods when you did not
contribute to either the Civil Service Retirement System (CSRS) or the Federal
Employees Retirement System (FERS), we automatically apply excess contributions
toward any deposit due for these
employment periods.

Use Services Online to view your monthly annuity statement. This statement shows your current annuity payment, including the gross amount, up to 35 possible deductions or additions, and the net amount.

The online statement reflects changes you made through the previous business day, unless the changes were made after the date for updating the monthly payment. Any changes you made after that date will be reflected in the statement for the next month's payment, when the change would be effective. Please refer to our payment schedule for information on the dates by which changes must be made in each month's payment.

Your statement will also show required payment adjustments we make such as cost-of-living adjustments, health benefit premium changes, Federal income tax withholding table changes, and life insurance premium changes.

If you retired before December 9, 1980, your Basic life insurance will begin to reduce by 2 percent of the face value each month beginning with the second month after your 65th birthday or your retirement date, whichever is later. This reduction continues until your Basic life insurance reaches 25 percent of the face value. This coverage is free.

If you retired on or after December 9, 1980, and before January 1, 1990, you elected one of the following reduction schedules for your Basic life insurance:

75 percent reduction - If you elected this reduction schedule, your Basic life insurance will begin to reduce by 2 percent of the face value each month beginning with the second month after your 65th birthday or your retirement date, whichever is later. This reduction continues until your Basic life insurance reaches 25 percent of the face value. This coverage is free.

50 percent reduction - If you elected this reduction schedule, your Basic life insurance will begin to reduce by 1 percent of the face value each month beginning with the second month after your 65th birthday or your retirement date, whichever is later. This reduction continues until your Basic life insurance reaches 50 percent of the face value. We withhold premiums for this coverage from your annuity beginning at retirement and continuing for life.

No Reduction - If you elected this reduction schedule, the full amount of your Basic life insurance remains in force after you reach age 65. We withhold premiums for this additional coverage from your annuity beginning at retirement and continuing for life.

If you retire after December 31, 1989, you must elect one of the three reduction schedules described above when you retire. Regardless of which reduction schedule you elect, if you separate before age 65, until you are 65 you must also pay the same premium as employees for the Basic life insurance you continue into retirement.

The amount of Option A - Standard insurance (formerly known as "Optional insurance") is $10,000 at retirement. If you retired before October 30, 1998, your Option A insurance may have been higher than $10,000. If you have this coverage, it will begin to reduce by 2 percent per month or $200, beginning the second month after your 65th birthday or your retirement date, whichever is later, until it reaches 25 percent of the face value or $2,500. We will withhold premiums for Option A insurance from your annuity through the end of the month in which you are 65, unless you elect to cancel this coverage.

All annuitants with Option B - Additional insurance as of April 24, 1999, or later, are eligible to make an Option B reduction election. Those who are 65 or older at retirement will hear from us shortly after retirement. We will contact annuitants who retired before age 65 shortly before their 65th birthday. At that time, the annuitant may elect either Full Reduction or No Reduction for each separate multiple of Option B. For example, a person with five multiples may elect No Reduction on two multiples, while the three remaining multiples reduce fully.

If you elect Full Reduction, effective the first day of the second month after your 65th birthday or your retirement date, whichever is later, your Option B full-reduction multiples will reduce by 2 percent of the face value per month for 50 months, at which time this coverage will end. We will withhold premiums for this coverage from your annuity through the month in which you reach age 65. If you elect to continue some or all of your Option B multiples with No Reduction, when you are 65 or at retirement, whichever is later, we will adjust the withholding for your Option B coverage to reflect the number of multiples you decided to retain at No Reduction. Any other multiples will start to reduce as described above.

All annuitants who have Option C - Family insurance, and whose annuity commencing dates are April 24, 1999, or later, are eligible to make an Option C reduction election. Those who are 65 or older at retirement will hear from us shortly after retirement. We will contact annuitants who retired before age 65 shortly before their 65th birthday. At that time, the annuitant may elect either Full Reduction or No Reduction for each separate multiple of Option C. For example, a person with five multiples may elect No Reduction on two multiples, while the three remaining multiples reduce fully.

If you elect Full Reduction, or if you separated for retirement before April 24, 1999, effective the first day of the second month after you reach age 65 or your retirement date, whichever is later, your Option C full-reduction multiples will reduce by 2 percent of the face value per month for 50 months, at which time this coverage will end. We will withhold premiums for this coverage from your annuity through the month in which you reach age 65. If you elect to continue some or all of your Option C multiples with No Reduction we will adjust the withholding for your Option C coverage to reflect the number of multiples you decided to retain at No Reduction. Any other multiples will start to reduce as described above.

For more complete information about life insurance coverage as an annuitant, please check the life insurance pamphlet, Information for Retirees and Their Families: Federal Employees Group Life Insurance, RI 76-12.

If your agency undergoes a major reorganization, reduction in force, or transfer of function, and a significant percentage of the employees will be separated, or will be reduced in pay, the head of your agency can ask the U.S. Office of Personnel Management (OPM) to permit early optional retirement for eligible employees.

If your agency gets approval to permit early optional retirements, eligible employees will be notified of the opportunity to retire voluntarily.

Information about Early Optional Retirement under CSRS is available here.

Information about Early Optional Retirement under FERS is available here.

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